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A query was raised regarding whether a person with severe disability can exempt the capital gain from the sale of their primary residence or if they must reinvest the proceeds. The Directorate General for Taxes (DGT) clarifies that the exemption depends on being officially recognised as having a level of severe or great dependency, rather than just having a severe disability.
Cuestión planteada Si un contribuyente con un grado III de gran invalidez vende su vivienda habitual, se cuestiona si está exenta de tributación en IRPF la ganancia patrimonial derivada de dicha venta, o bien si dispone del plazo de dos años para reinvertir en otra vivienda.
La exención de la ganancia patrimonial por transmisión de vivienda habitual aplica si el contribuyente es mayor de 65 años o está en situación de dependencia severa o gran dependencia. El reconocimiento de la situación de dependencia y su grado corresponde a las Comunidades Autónomas. Si no se cumplen estos requisitos de dependencia, la ganancia estará sujeta al impuesto, salvo que se aplique la exención por reinversión en otra vivienda habitual en un plazo de dos años.
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